John L. Daly, MBA, CPA, CMA, CPIM
Consultant, Executive Education, Inc.
John Daly is a Michigan based management consultant specializing in costing, pricing strategy and pricing model development. He has taught continuing professional education courses since 1995. Earlier in his career, Daly was chief financial officer for a Tier 1 automotive parts supplier. He also has been CFO for a large restaurant chain and COO for a window treatments manufacturer and retailing chain. He is the author of "Pricing for Profitability."

John Higgins, CPA, CITP
Strategic Adviser, CPA Crossings, LLC
John Higgins serves as a strategic adviser to CPAs and the CPA profession in all aspects of leveraging technology. He has authored and presented CPE programs for thousands of CPAs over the past 25 years on technology and practice management issues. Higgins is a pioneer in the development and delivery of web based CPE programs. He assisted the Michigan Association of CPAs as an adviser in the development of their web based CPE model.

William F. O'Brien, MBA, CPA
Consultant, Santa Clara University
William F. O'Brien is a financial management consultant and educator with over 40 years of experience. He has held senior financial management positions with Intel and ROLM and served as CFO for several emerging high technology companies. O'Brien has extensive experience in corporate planning, control, financial analysis, cash management and managerial accounting in both domestic and international settings. He is on the faculties of Santa Clara University and San Jose State University.